论我国民间非营利组织财务会计的目标

财务会计目标的重要性已经引起了我国会计界的广泛关注,但对非营利组织特别是民间非营利组织的财务会计和财务报告的目标研究却鲜有所见。文中通过分析认为,作为对外会计的民间非营利组织的财务会计和财务报告应以提供满足社会公众、政府机构、捐赠人、会员和服务对象在提供资财给组织时作出合理决策以及加强对组织的外部管理和监督决策需要的信息为主要目标,并兼顾反映组织运营管理当局受托责任的履行情况。

ON THE OBJECTIVES OF THE FINANCIAL ACCOUNTING OF NON- GOVERNMENTAL,NON- PROFITING ORGANIZATIONS IN CHINA

The importance of the objectives of financial accounting has attracted wide attention in th accounting profession of China,bur there have been few researches about the objectives of the financial accounting and reporting in non-profiting organi- zations,especially of the non-governmental non-profiting organizations.This paper holds that the financial accounting and re- porting of non-governmental non-profiting organizations should take it as its primary objective to offer information for the pub- lic,governmental agencies,donors,associators and service objects to make right decision of providing assets to them and,at the same time,give proper attention to reflecting the fulfilling state of the accountability of the organization operators.